Collection and payment; returns
Sec. 11. The county fiscal body may adopt an ordinance requiring
that any tax imposed under this chapter be reported on forms
approved by the county treasurer and that the tax be paid monthly to
the county treasurer. If such an ordinance is adopted, the tax shall be
paid to the county treasurer not more than twenty (20) days after the
end of the month the tax is collected, and the county treasurer is
responsible for collecting the tax and enforcing any of the provisions
of IC 6-2.5 with respect to the tax. If such an ordinance is not
adopted, the tax shall be imposed, paid, and collected in the same
manner that the state gross retail tax is imposed, paid, and collected
under IC 6-2.5. However, the return to be filed for the payment of the
taxes may be made on separate returns or may be combined with the
return filed for the payment of the state gross retail tax, as prescribed
by the department of state revenue.
As added by P.L.214-2005, SEC.44.
Last modified: May 28, 2006